Citation needed.
Personally, working from home is an absolute nightmare for me. There is an endless list of chores and things to do around the house that are a constant distraction and mind-space consumer, it is hard to disconnect at the end of the day, I am continually continually interrupted by family members (...and if I am not I am worrying if the kids are ok since why cant I hear them? Are they ok? Are they laying on the floor unconscious? etc etc), cleaners, the post man, the amazon delivery guy/gal, the list is endless. I have to keep half a brain "on-call" to listen out for and react to these interruptions.
This is even with a good sized dedicated office room. I did not even have that during covid and my entire family was in one room at a time.
At the office I can concentrate and get work done, since it is a workplace and there are no non-work distractions. Any interruptions at work are for work, so it is my job to handle them on work time.